---
title: "Asset and ownership table for a trust (United States)"
url: "https://ailawframework.com/precedents/trusts-and-estate-planning/us-asset-ownership-table"
type: "precedent"
site: "AI Law Framework"
id: "a19-us-asset-ownership-table"
area_id: "A19"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A19-B6-4", "A19-T1-R1", "A19-A20260923-3"]
law_stated_as_at: "2026-10-22"
---

# Asset and ownership table for a trust (United States)

> A table of each asset, who owns it today, which document shows that, and whether a foreign grantor would matter under the IRS FIRPTA page on a later sale.

Canonical page: https://ailawframework.com/precedents/trusts-and-estate-planning/us-asset-ownership-table  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Trusts & Estate Planning](https://ailawframework.com/precedents/trusts-and-estate-planning.md)
- Jurisdictions: United States
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the authority it cites, for United States.

## When to use it

Use when building or updating the ownership picture for a US estate plan or trust funding. Do not use a row as proof of title unless the document column names a document that is in the file.

## Used for these tasks

- [Build an asset-and-ownership table for estate planning](https://ailawframework.com/practice/trusts-and-estate-planning/build-an-asset-and-ownership-table-for-estate-planning.md)
- [Prepare an estate-planning questionnaire and structure options note](https://ailawframework.com/practice/trusts-and-estate-planning/prepare-an-estate-planning-questionnaire-and-structure-options-note.md)
- [Map control: appointor, guardian, trustee and default beneficiaries](https://ailawframework.com/practice/trusts-and-estate-planning/map-control-appointor-guardian-trustee-and-default-beneficiaries.md)

## How AI may be used

A tool may add a row from an account statement or a deed the lawyer has filed, and copy the owner line from that document.

**AI may:**

- Create a row per statement, with the statement date
- Copy the owner name as the document prints it
- Flag a row whose document column says "client's statement"

**AI must not:**

- Must not infer a joint tenancy or a tenancy by the entirety from the word "joint"
- Must not classify a person as a foreign person
- Must not drop an asset because a document is missing

**The lawyer checks:**

- Every row cites a document or is marked as the client's statement
- The foreign-person column is the lawyer's, tied to a document or marked unknown
- Land rows name the state of the parcel
- The table matches the funding checklist after each transfer

## Authorities

- [Internal Revenue Service, FIRPTA withholding (page on withholding of tax on dispositions of U.S. real property interests)](https://www.irs.gov/individuals/international-taxpayers/firpta-withholding)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/trusts-and-estate-planning/us-asset-ownership-table and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*